Outline

  • Abstract
  • Keywords
  • 1. Introduction
  • 2. Literature Review and Hypotheses
  • 2.1. Five Attributes of Cost System Design
  • 2.2. Impact of Csd on Maps
  • 2.3. Impact of Maps on Performance
  • 2.4. Impact of Csd on Performance
  • 2.5. Mediating Role of Maps in Csd's Performance Effect
  • 3. Research Methodology
  • 3.1. Sample
  • 4. Results
  • 4.1. Exploratory Factor Analysis (efa)
  • 4.2. Confirmatory Factor Analysis (cfa)
  • 4.3. Structural Equation Model (sem)
  • 4.4. Mediating Analysis Using Bootstrapping
  • 5. Conclusions
  • References

رئوس مطالب

  • چکیده
  • کلیدواژه ها
  • مقدمه
  • 2. پیشینه تحقیق و فرضیه
  • 2.1. پنج ویژگی های طراحی سیستم هزینه
  • 2.2. تاثیر CSD در MAPs
  • 2.3. تاثیر MAPs بر روی عملکرد
  • 2.4. تاثیر بر عملکرد CSD
  • 2.5. نقش واسطه MAPs در اثر عملکرد CSD
  • 3. روش تحقیق
  • 3.1. نمونه
  • 4. نتایج
  • 4.1. تحلیل عامل اکتشافی (EFA)
  • 4.2. تحلیل عاملی تاییدی (CFA)
  • 4.3 مدل معادلات ساختاری (SEM)
  • 4.4 واسطه تجزیه و تحلیل با استفاده از بوت استرپ
  • 5. نتیجه گیری

Abstract

This study aimed at investigating the mediating effect of management accounting practices (MAPs) upon the association between cost system design (CSD) and performance. Covariance-Based Structural Equation Model methodology was applied to investigate the complex relationship between the latent constructs. The findings indicated that cost system design alone does not impact firm performance. However, it affects performance via MAPs. We projected that MAPs play a full mediating role between CSD and performance. Thus, this study indicates that incurring high costs for the establishment of a functional cost system might be justifiable, on condition that the firm will utilize the obtained cost data through various decision-making tools; otherwise there is no point in bearing the cost of building such a system.

Keywords: - -

Conclusions

This study aimed at investigating the mediating effect of MAPs on the relationship between CSD and performance. The topic is particularly relevant in these times of increasing competition in the marketplace and tightening profit margins. In such times, firms must utilize sophisticated decision-making tools to enhance their performance. However, utilization of those tools requires extensive cost data. Thus, we examined whether CSD contributes to firm performance via MAPs. The findings indicated that CSD alone does not impact firm performance. However, it does affect performance via MAPs. We proved that MAPs play a full mediating role between CSD and performance. Moreover, it was found that CSD has positive impact on the utilization of MAPs, and MAPs contribute to performance positively.

The study has important implications for firms. Designing a functional cost system does not come for free. It requires the integration of various units in the business, such as accounting, information technology, human resources, and production. Collaboration by these departments can establish and develop a robust and functional system over time, considering the changing needs of organization. Therefore while undertaking such an initiative, managers should carefully weigh the costs of establishing and maintaining an extensive cost system against the benefits it can bring. Thus, this study indicated that incurring high costs for the establishment of a functional cost system could be justified, on the understanding that the firm will utilize the cost data obtained from that system through the various decision-making tools; otherwise, there is no point to bearing the cost of building such a system. In other words, utilization of MAPs justifies the establishment of an extensive cost system, and bearing its costs.

The study has some limitations regarding sample and performance data. The sample included non-financial firms only. Another limitation was that the performance measurement was based upon the respondents’ evaluations rather than real financial data extracted from financial reports, since non-publicly traded firms are unwilling to provide their financial data to the world outside.

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